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Federal Income Taxation, 20th Edition, is the latest edition of the classic law school casebook originally authored by Boris Bittker of Yale Law School. Integrating theory and policy in an accessible format, the distinguished author team brings historical, economic, policy, and international perspective to the subject. Problems woven throughout the text bridge the gap between theory and practice. Each edition builds on the strengths of its predecessors and the 20th is no exception.

New to the 20th Edition:

• Updated to reflect recent legislative and regulatory developments in the tax field
• New materials on race and the federal income tax
• New discussion and reorganization of material on the Earned Income Tax Credit and Child Tax Credit, integrated with coverage of tax progressivity
• New materials, including a recent Private Letter Ruling, on the medical expense deduction for costs relating to IVF procedures and gestational surrogacy
• Inclusion of the classic Supreme Court case Squire v. Capoeman (1956), addressing taxation of a Native American taxpayer's income derived from activities on tribal land
• Thoroughly reviewed and refined line-by-line to ensure the highest standard of clarity and accuracy throughout

Professors and students will benefit from:

• Notes, problems, and graphs that make challenging material accessible
• The highest level of integration of economics and policy analysis in the field
• A terrific teacher's manual with teaching notes on every case and concept
• Great pedigree and authorship: original authors Boris Bittker and William A. Klein were eminent authorities with beautiful writing styles; Bankman, Shaviro, Stark, and Scharff are among today's leading tax scholars
• One of the shortest books in its category, despite all the new material making it easy to teach